https://www.taxtmi.com/forum/issue?id=108253 CESTAT has held that freight charged separately in the invoice is not includible in the transaction/assessable value; Finance Bill 2015 contains no amendment to the definition of Place of Removal that changes this. However, if the sale is on FOR Destination terms, freight is part of the transaction value and would be subject to excise duty. en-us Fri, 13 Mar 2015 15:23:25 +0530 Thu, 23 Jan 2025 15:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108253 CESTAT has held that freight charged separately in the invoice is not includible in the transaction/assessable value; Finance Bill 2015 contains no amendment to the definition of Place of Removal that changes this. However, if the sale is on FOR Destination terms, freight is part of the transaction value and would be subject to excise duty. Discussion-Forum Central Excise Fri, 13 Mar 2015 15:23:25 +0530 https://www.taxtmi.com/forum/issue?id=108253